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NY D83626




October 20, 1998

CLA-2-64:G23 D83626

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60; 6403.99.90

Mr. Donald L. Perrone
Tower Group International
10 Moulton St.
Portland, ME 04101-5039

RE: The tariff classification of a leather shoe from China.

Dear Mr. Perrone:

In your letter dated October 3, 1998, you requested a tariff classification ruling on behalf of your client, Dexter Shoe Company.

The sample submitted with your request is style C1002, Tundra, a low-top athletic shoe with an upper of leather and textile with rubber overlays, and an outer sole of rubber. By your analysis the leather component comprises 70% of the upper; per mutual consent, leather is taken to be the constituent material having the greatest external surface area of the upper. In our opinion, this type of footwear is commonly worn by both sexes (i.e., unisex). The sample is being returned.

The applicable subheading for this shoe, in sizes up to and including American men's size 8, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For American men's sizes 8.5 and larger, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jeffrey Walgreen,
Port Director

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